2. If the enterprise has no profit, it does not need to pay income tax, but it must submit the declaration form on time. If there is no profit, there will be a loss.
3. VAT payable =15000/(1+3%) × 3% = 436.89 yuan.
Urban construction tax = 436.89×5% = 2 1.84 yuan.
Education surcharge = 436.89× 3% =13.11yuan.
If it's consumer goods, you have to pay consumption tax. At the same time, urban construction tax and education surcharge are calculated according to consumption tax.
Assuming no other expenses, the enterprise profit =15000-10000 = 5000 yuan.
Income tax =5000×25%= 1250 yuan.
Key points of tax declaration for small-scale taxpayers:
1. Small-scale taxpayers declare VAT quarterly. The main statements to be declared are: small-scale taxpayers' tax returns, materials attached to value-added tax returns, balance sheets and income statements;
2. The enterprise income tax of small-scale taxpayers shall be declared quarterly and settled at the end of the year, and the form of approved collection can be adopted, which reduces the number of declarations and only needs to submit the Declaration Form for Approved Collection of Enterprise Income Tax;
3. Small-scale taxpayers can declare their national tax and local tax online through digital certificates, but the online declaration of national tax and local tax requires special software and the software is different;
4. Small-scale taxpayers submit VAT declaration materials, mainly including financial statements and small-scale taxpayers' VAT declaration forms. Waiting for acceptance and review after submission, and settlement can be made on the spot after passing;
5. Small-scale taxpayers' income tax declaration materials mainly include financial statements, enterprise income tax returns or quarterly income tax returns for foreign investment and foreign enterprises, and approved enterprise income tax returns. After submission, they will wait for acceptance and review, and then they can settle on the spot.
Extended data
Small-scale taxpayers refer to value-added tax taxpayers whose annual sales are lower than the prescribed standards, their accounting is not perfect, and they can't submit relevant tax information as required.
The so-called imperfect accounting means that the taxable amount of output tax, input tax and value-added tax cannot be calculated correctly.
Collection method
There are three main ways to collect small-scale taxpayers: audit collection, audit collection and regular quota collection.
Audit and collection: the tax authorities calculate and pay taxes according to the operating conditions reflected in the accounts provided by taxpayers and the applicable tax rates. This method is generally applicable to tax paying units with relatively sound financial accounting system and capable of earnestly fulfilling their tax paying obligations.
Verification and collection: The tax authorities verify the approved output and sales of taxable products produced by taxpayers according to the employees, production equipment and raw materials of taxpayers, and collect taxes accordingly. This method is generally suitable for taxpayers whose books are not sound enough, but who can control raw materials or sales.
Regular quota collection: the tax authorities determine the turnover and income one by one through typical investigations, and collect taxes accordingly. This method is generally applicable to small tax paying units without complete evaluation basis.
duty bound to pay taxes
Small-scale taxpayers selling goods or taxable services shall calculate the tax payable according to the sales amount and the collection rate by simple methods, and shall not deduct the input tax. The tax payable is calculated as follows:
Taxable amount = sales × collection rate
Because small-scale taxpayers can only issue ordinary invoices when selling goods or taxable services, the sales income obtained is tax-included sales. Therefore, when calculating the tax payable, the tax-included sales must be converted into tax-free sales before calculating the tax payable.
Small-scale taxpayers selling goods or taxable services adopt the pricing method of combining the sales amount with the taxable amount, and calculate the sales amount according to the following formula:
Sales = sales including tax /( 1+ collection rate)
References:
Baidu encyclopedia-small-scale taxpayer